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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 2,418 Documents
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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN REAL ESTATE AND PROPERTY DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

The study examines the effect of Current Ratio, Debt to Equity Ratio, Earning Per Share, Return On Investment, Size, and Growth of Sales on Stock Price. This research was conducted at the Real Estate and Property company listed in Indonesian Stock Exchange. The sampling method used purposive sampling. Relationship and (or) influence between variable is described by using multiple regression analysis. The results showed that Earning Per Share and Size has positive effect and significant to the Stock Price. Variable Current Ratio had positive effect but no significant to the Stock Price, whereas variable Debt to Equity Ratio, Return On Investment,andGrowth of Sales had negative effect and no significant to the Stock Price. Keywords: Stock Price, Current Ratio, Debt to Equity Ratio, Earning Per Share, Return On Investment, Size, and Growth of Sales
ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMISARIS INDEPENDEN DAN KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

Intellectual capital has a very important role in enterprise and strategic. Intellectual capital represents a valuable resource and the ability to act based on knowledge. This study aims to examine and analyze the effect of firm size, firm age, independent commissioner and the concentration of ownership of the intellectual capital disclosure. The population in this study are all companies listed on the Indonesia Stock Exchange in 2012. Sampling technique is purposive sampling. Based on purposive sampling obtained a sample of 68 companies. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the positive effect of firm size on the disclosure of intellectual capital. The larger the company the greater the attention of stakeholders as social and economic impact to the environment. Therefore, more and more companies are required to report information including disclosure of intellectual capital. Other independent variables such as age of the firm, an independent commissioner and ownership concentration proved statistically no significant effect on intellectual capital disclosures. Keywords: firm size, firm age, independent commissioner, the concentration of ownership and intellectual capital disclosure 
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN, LABA KOTOR DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of operating cash flow, investment cash flow, cash flow financing, the company's gross profit and size on stock returns of the company. The population in this study are stock companies listed in Indonesia Stock Exchange during 2011-2013. Sampling technique in this study is the use of purposive sampling. The data analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that: Operating cash flow is not a significant negative effect on stock returns. Cash flow investing significant positive effect on stock returns. Cash flow financing is not significant positive effect on stock returns. Gross profit significantly positive effect on stock returns. Size company is not significant positive effect on stock returns. Keywords: cash flow from operations, investment cash flow, cash flow financing, gross profit, company size and stock return
PENGARUH MODAL INTELEKTUAL DAN TINGKAT PERTUMBUHAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to determine the effect of intellectual capital and intellectual capital growth rate of the company's financial performance. Intellectual Capital is the company's assets in the form of intangible assets that can be used as a corporate value creation. In Indonesia, the disclosure and reporting of intellectual capital is still limited so indirectly may mislead users of financial statements related to the company's financial performance assessment. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) in the period 2009 - 2013 The sample in this study were taken by purposive sampling method. Data were analyzed by using Partial Least Square (PLS). These results indicate that the variables of intellectual capital (VACA, VAHU, STVA) positive effect on performance (ROA, ATO, EPS), variable intellectual capital has positive influence on performance t + 2 (ROA_2, ATO_2, EPS_2), the variable growth of intellectual capital (ROGIG) does not affect the performance of t +2 (ROA_2, ATO_2, EPS_2).Keywords: intellectual capital, financial performance, Partial Least Square (PLS)
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Non-Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

The purpose of this research is to examines the effect of tax planning and deferred tax expense on earnings management. Identification of companies that used in the practice of earnings management is done by applying earnings distribution approach. Earnings distribution approach identified earnings thresholds and found that companies are in the below of earnings thresholds will attempt to pass the limit by earnings management. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the year 2011 to the year 2013. Total sample study for three years of observation is 201 samples. Sample used in this study is a non-manufacturing company which is added by entering the financial industry, sampling in this study was done by using purposive sampling. Purposive sampling of the population is intentionally based assessment or specific criteria. The results showed that tax planning have positive significant affect on earnings management and based on the results obtained that the deffered tax expense is have negative no significant affect on earnings management.Keywords: earnings management, tax planning, and deferred tax expense
PENGARUH BETA, DEBT TO EQUITY RATIO, EARNING PER SHARE, UKURAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of beta (systematic risk), Debt to Equity Ratio,Earning Per Share and firm size on stock returns. This study uses secondary data obtained from the annual report. Samples were selected using purposive sampling technique to the study period 2010-2012. Data were analyzed using multiple linear regression analysis. Results of hypothesis testing showed that beta (systematic risk) and a significant negatif effect on stock returns. Debt to Equity Ratio and no significant positif effect on stock returns. Earning Per Share positive and significant effect on stock returns. The size of the company negative and no significant effect on stock returns.Keywords: beta (systematic risk), Debt to Equity Ratio, Earning Per Share, firm size and stock returns
PENGARUH CURRENT RASIO, RETURN ON EQUITY, RETURN ON ASSETS, EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

The research aims to identify and analyze the effect of Current Ratio, Return on Equity, Return on Assets, Earning Per Share on Stock Prices of manufacturing industrythat listed on Indonesian Stock Exchange. The population in this research are all manufacturing companies whose shares are listed on the Indonesia Stock Exchange during the period 2010-2012. Sampling technique used was purposive sampling. There is 74 companies that can be analysed. This study is analyzed by using multiple regression. The multiple regression shows that Current Ratio significant positive effect on stock price, Return on Equity, significant positive effect on stock price, Return on Assets, haven’t significant positive effect on stock price, and Earning Per Share, significant positive effect on stock price.Keywords: Current Ratio, Return on Equity, Return on Assets, Earning Per Share and Stock Price
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APARAT PENGAWAS INTERN PEMERINTAH (Studi Empiris Pada Inspektorat Kota Semarang)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to analyze empirically the influence of the independence, objectivity, competence, work experience, integrity, ethics audits and time pressure on audit quality in the Government Internal Control Apparatus ( APIP ) Inspektorat Semarang. The population in this study is the Internal Control Inspektorat officials Semarang. The samples used were 49 respondents, sampling is done by using purposive sampling method which has been followed as an auditor Training (Training Certification JFA). Primary data collection method used was a questionnaire method. Data were analyzed using multiple linear regression models. The results showed that the independence, objectivity, integrity and ethics audits positive and significant impact on audit quality. While competence, work experience is not significant and positive effect of time pressure is not a significant negative effect on audit quality.Keywords: Independence, objectivity, competence, work experience, integrity, ethics audits, time pressure, quality audits
PENGARUH KEMANFAATAN NPWP, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada UMKM Di Kabupaten Kendal)
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aimed to analyze the effect of the benefits of TIN, taxpayer understanding, quality of services, and tax penalties on tax compliance. The population in this research are all taxpayer Micro, Small and Medium Enterprises (SMEs) in Kendal. Primary data collection method used is a survey method using questionnaires media. Sampling was done by convenience sampling method. The number of questionnaires that can be analyzed is 92 questionnaires. Data analysis techniques used in this research is multiple linear regression analysis. The results of this research showed that the benefits of TIN had positive and not significant effect on tax compliance. Taxpayer understanding,quality of service, tax penalties and tax compliance had positive and significant effect on tax compliance.Keywords: benefits of TIN, taxpayer understanding, quality of service, tax penalties and tax compliance
PENGARUH MANAJEMEN LABA,RISIKO PASAR DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PASAR
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study was conducted to determine the effect of earnings management, market risk and ownership structure of the market value. Testing identified using an accrual earnings management, market risk with beta and institutional ownership structure. This research was conducted at the manufacturing company, the data obtained from the audited financial statements in IDX and ICMD 2009 to 2012. Data collection using purposive sampling method. From the results of research conducted by multiple linear regression analysis method is known that earnings management and ownership structure has no significant effect on the market value while the market risk of a significant effect on the market value.Keywords: Earning Management, market risk, ownership, market value

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